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Regulation 2 - Preparation of Bill of Entry in respect of goods to be sold at an auction - Uncleared Goods (Bill of Entry) Regulations, 1972

1. Customs Act, 1962
2. Section 48 - Procedure in case of goods not cleared, warehoused, or transhipped within thirty days after unloading - Customs Act, 1962
3. Regulation 3 - Bill of Entry to be presented to the proper officer - Uncleared Goods (Bill of Entry) Regulations, 1972
4. Circular No. 49/2018 - Dated: 3-12-2018 - Procedure for disposal of un-claimed/un-cleared cargo under section 48 of the Customs Act, 1962, lying with the custodians –reg.
5. Form No. Form No. 060 - Bill of Entry for Uncleared goods (sale list)